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GARDNER v. COMMISSIONER

Docket No. 12388-79.

75 T.C. 475 (1980)

MICHAEL J. GARDNER AND PATRICIA A. GARDNER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 30, 1980.

Attorney(s) appearing for the Case

Robert A. Gorfinkle, for the petitioners.

John F. O'Brien, for the respondent.

RAUM, Judge:

The Commissioner determined a $37,991 deficiency in petitioners' 1975 income tax, as well as a $3,799 addition to tax pursuant to section 6651(a), I.R.C. 1954. This deficiency was primarily the result of an adjustment to petitioners' distributive share of the net losses of Diamond Valley Dairy, Ltd., a partnership in which Mr. Gardner was a limited partner. Petitioners have moved for summary judgment under...

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